# The International Tax Compliance Regulations 2015, Regulation 23: Anti-avoidance

Extent: E+W+S+N.I.

If—
(a) a ... person enters into any arrangements, and
(b) the main purpose, or one of the main purposes, of ... entering into the arrangements is to avoid any obligation under these Regulations,
these Regulations are to have effect as if the arrangements had not been entered into.

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Source: https://www.legislation.gov.uk/uksi/2015/878/regulation/23 (the official version)
Page: https://openlegislation.uk/international-tax-compliance-regulations-2015/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.